Mais informações

Granja, Ariovaldo; PICCHI, Flávio Augusto; ROBERT, Gabriel. Target and kaizen costing in construction. 13th Annual Conference on Lean Construction.
Clique no nome do(s) autor(es) para ver o currículo Lattes:

Dados do autor na base InfoHab:
Número de Trabalhos: 36 (Com arquivo PDF disponíveis: 10)
Citações: 23
Índice h: 3  
Co-autores: 1

Dados do autor na base InfoHab:
Número de Trabalhos: 3 (Nenhum com arquivo PDF disponível)
Citações: Nenhuma citação encontrada
Índice h: Indice h não calculado  
Co-autores: Nenhum co-autor encontrado

Dados do autor na base InfoHab:
Número de Trabalhos: 17 (Nenhum com arquivo PDF disponível)
Citações: Nenhuma citação encontrada
Índice h: Indice h não calculado  
Co-autores: 5

Abstract

Target costing has been pointed out as a powerful strategy of lean manufacturing companies’ interaction with suppliers. In fact, recent academic and corporate literature show that target costing has a wider role in the lean business system, driving product development and production activities, when combined with kaizen costing. This research aims to develop a framework taking together these two matching approaches, providing a basis of a total cost-management system during the project’s life cycle. The main idea is to first design the project to an allowable cost consisting of the difference among target price meeting customer’s expectations and the desired profit. Cost-reduction interventions should be not restricted to the design phase; they proceed to the construction phase where a continuing series of kaizen activities are needed to achieve great product performance and, at the same time, assuring value for the customer at a lower cost. Combining target and kaizen costing is a powerful approach for construction firms performing in a competitive market, by assuring value for the customer at a low but still profitable price.
-